Section 7 in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
7. Grant of licence.
- Except as provided hereunder, a licence shall be granted to any person applying therefor to the Petrol Taxation Officer on payment of a fee of not more than [one hundred] [Substituted by Act XII of 1960 for 'five'] rupees, if any, as may be prescribed.(2)Every such licence shall be valid without renewal only up to end of [March] [Substitutedby Act XII of 1960 for 'Chet'.] following the date on which it is granted, but may be renewed annually [on payment of rupees fifty.] [Inserted by Act XII of 1960](3)The grant or renewal of licence may be refused if any previous licence of the applicant has been cancelled or if the tax payable by him or the amount of penalty imposed, if any, is found due from him on the date of expiry of the licence or if the Petrol Taxation Officer is satisfied that the application has been made only for the purpose of enabling any person to carry on business as a 1[ ] dealer without a licence.(4)No licence under this Act shall be granted to any person who does not hold a licence of the storage of dangerous petroleum under the Petroleum Act, [1934] [Substituted by Act XVII of 1978, s. 5.] and if any such licence granted under that Act is cancelled, suspended or is not renewed, any licence granted under this Act to the holder thereof shall be deemed to be cancelled, suspended or not renewed, as the case may be.(5)If an application for the renewal of a licence under this Act is made without such time before its expiry as may be prescribed by Government, the holder of the licence shall be deemed to be in possession of a valid licence until the licence is renewed or until he is informed that the renewal of the licence has been refused :[Provided that the holder of a licence has paid into the Government Treasury in full the amount of tax collected by him on the sales effected before the expiry of the date of licence.] [Proviso added by Act XII of 1960.]
